In merger and acquisition, to acquire the records of the events under acquisition method consists of the following steps −Measure of tangible assets and liabilitiesAcquirer measures tangible assets and liabilities at market fair value on acquisition date (date at which he gains control). Some assets like lease, insurance contracts etc. ... Read More

Either two or more companies merge or a company acquires another. In either of the processes, one company purchases another company asset for the union of their business. Accounts are maintained for these transactions.Accounting for merger and acquisition transactionsIdentification of business combination− To achieve some synergy form.Identification of acquirer − ... Read More

A company is a business organization which is associated with persons and set up with an aim of undertaking a business. It is governed by Companies Act 2103. Whereas a corporation is a corporate body registered outside or within a nation.In simple words a company is suitable for small entities ... Read More

We can say a businessman walks in a defined path and an entrepreneur makes his own path and a businessman can follow the path defined by an entrepreneur. In general many people think that both businessman and entrepreneur have similar or same meaning but they differ in their own way.BusinessmanA ... Read More

In simple words, the word restructuring means any changes in a company. Generally the word restructuring in the corporate world is used in economic downturns. One should have a good understanding about the restructuring process before going for it.ReorganizationIt is a clause in company charter which provides guides to merger ... Read More

Organizational restructuring is a process of reorganizing ownership, operational and other structures of an organization to make an organization profitable. Internal factors or external factors or combination of both are responsible for organization restructuring.If the restructuring helps an organization to develop and grow, then it is called positive restructuring. If ... Read More

Financial restructuring is a process of reorganizing companies’ financial structure. Companies’ financial structure consists of both debt and equity capitals. Reorganizing financial structure can be from the asset side or liability side of the balance sheet.Equity restructuringIn this restructuring, equity capital is reorganized by reshuffling shareholders’ capitals and reserves in ... Read More

Financial restructuring is a process of reorganizing companies’ financial structure. Companies’ financial structure consists of both debt and equity capitals. Reorganizing financial structure can be from the asset side or liability side of the balance sheet.Debt restructuringIn this process, the debt capital of the company is reorganized by reorganising the ... Read More

To fund a merger and acquisition, the source of capital is required. To attain those funds is a complex thing because; it requires a lot of variations and combinations. Proper planning is required to get the capital for merger and acquisition. With various alternatives available, a proper mix is selected ... Read More

Let us learn the concepts of liquidation and bankruptcy before understanding their differences.LiquidationLiquidation is the process of winding up a company by selling their assets and distributing them based on solvent or insolvent business. Liquidation occurs when a company decides or reaches a point when it decides not to continue ... Read More